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Inés Mora-Figueroa

Senior associate Garrigues

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Spanish participation exemption confirmed as full rather than partial for CFC regime

Nicolás Cremades and Inés Mora-Figueroa of Garrigues detail the impact of the Spanish participation exemption regime’s modification on the controlled foreign company regime, and how a Directorate General of Taxes ruling has enhanced clarity

Nicolás Cremades, February 18 2025